Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1864-1865

STAMP DUTIES, ETC.
451
J. Debts due to the deceased upon the following documents —
Bond {describe each Bond and state interest as above)
Bill (describe each Bill and state interest as above)
6. Book debts due to the deceased by the following parties (name and
address of the debtors, and amouni due hy each to le given, but only
the true value of the debt to le extended out so as to affect the duty. The
debts which have been recovered should he stated at tJie amount recovered,
and the interest of the money after it has been received to the date of the
oath to the Inventory should le given)
N.B. — In all cases it is to be understood if the money realised
is paid away in discharge of debts, no interest is to be given
after it is so paid away.
7. Kents of heritage due by the following tenants falling under executry,
(describe them by the crop in the case of land, and the period in
the case of houses)
N.B. — Landed Property. — If the deceased survive Whitsunday,
one moiety of the rents of the crop of that year is personal
estate. If he survive Martinmas, the whole rents of that
crop fall into the Executry. Where the deceased is a hfe-
renter or heir of Entail, and the rents are payable under in-
struments dated subsequent to 16th June 1834, a proportion
corresponding to the period from the preceding term to the
date of death, is also personal, 4 Gul. IV. c. 22. House Pro-
perty. — The term's rents current at the death are personal.
The Apportionment Act would appear not to apply to the
rents of property held by the deceased in fee simple. See
Baillie v. Lockhart, House of Lords, 23d April 1855.
8. Arrears of interest of money secured on heritage by the following
parties ...
N.B. — The terms of the Bonds, &c., wiU regulate whether the
interest is executry to the date of death, or to the term pre-
ceding the death.
9. Shares at £100 in the Edinburgh and Glasgow Railway.
At the price of £ at date of oath to Inventory
(State Dividends accnted to date of oath to Inventory)
10. Shares at £100 of the Bank of Scotland.
At the price of £ at date of oath to Inventory
(Dividends as above.)
ENGLAND.
at date of oath to the Inventory
I
1. Exchequer Bills, £
Do.
2. East India Stock, £
(Price as above.)
3. Three per cent. Consols, £
(Price as above.)
(Dividends accrued down to the date of the oath to the Inventory
to be given)
IRELAND.
1. Shares of the Bank of Ireland at £
2. Shares at £50 in Midland Great Western Railway, Ireland, at the
price of £
(Price and Dividends as above to be given.)
Note. — Documents of the debts of Foreign Governments and Foreign
Companies which pass from hand to hand are property where the Docu-
ments may be. Debentures or Bonds by Foreign Companies and Go-
vernments, and the title to Stocks of Foreign Companies and Govern-
Efients in the possession of a party dying in Scotland — if they can be
.^old in the market, and the right of the purchaser completed to them in
this country, are property situated in this country and liable to Inven-
tory Duty. See Attorney-General v. Bouwens, 4 Meeson and Welsby, 171.
Amount of Personal Estate in Scotland, England, and Ireland £
II. Money Secured on Heritage in Scotland.
1. Bond and disposition in security dated granted